ekuuh; U;k;kf/kifr] kekZ-&;g iqujh{k.k ;kfpdk U;k;ky; eksVj nq?kZVuk okn U;k;kf/kdj.k] fg.MkSu flVh ds vknsk fnukad 4-11-1995 ds fo:) izLrqr dh xbZ gS] ftlds }kjk fook|d la[;k 4 dk fu.kZ; izfri{kh@nkosnkj Øe 1 yxk;r 5 ds i{k esa fd;k x;k gSA ¼2½- la{ksi esa izdj.k ds rF; bl izdkj gS fd v/khuLFk U;k;ky; ds le{k nkosnkj@izfri{kh Øe 1 yxk;r 5 }kjk Dyse ;kfpdk LoxhZ; iIiw jke tksxh dh fnukad 24-1-1993 dh nq?kZVuk ds QyLo:i gqbZ e`R;q ds lEcU/k esa izLrqr dh xbZ FkhA i{kdkjksa ds vfHkopuksa ds vk/kkj ij v/khuLFk U;k;ky; }kjk okn fcUnq fojfpr fd, x;s ftuesa fookn fcUnq 4 fuEu izdkj fojfpr fd;k x;k& ^^vk;k izLrqr ;kfpdk fe;kn ckgj gS] bl dkj.k Dyse ;kfpdk fujLr gksus ;ksX; gS\** mDr okn fcUnq dk fu.kZ; v/khuLFk U;k;ky; us vk{ksfir vknsk }kjk izkFkfed rkSj ij fd;k vkSj mDr okn fcUnw izfri{kh@nkosnkj Øe 1 yxk;r 5 ds i{k esa djrs gq, ;g vo/kkfjr fd;k fd Dyse ;kfpdk fe;kn ckgj vFkok dkyfrjksfgr ugha ekuh tk ldrhA v/khuLFk U;k;ky; ds mDr vknsk dks izkFkhZ@izfroknh ;wukbZVsM bf.M;k ba;ksjsak dEiuh fy- }kjk bl ;kfpdk esa pqukSrh nh xbZ gSA ¼3½- izkFkhZ ds fo}ku vf/koDrk Jh euh"k Hk.Mkjh ds rdksZ dks /;ku iwoZd lwuk x;k rFkk vk{ksfir vknsk dk voyksdu fd;k x;kA ¼4½- fo}ku vf/koDrk Jh Hk.Mkjh dk rdZ gS fd fnukad 24-1-1993 dks] tc nq?kZVuk ?kfVr gqbZ] Dyse ;kfpdk izLrqr djus dh fe;kn 6 ekg Fkh vkSj nkosnkjksa us nq?kZVuk dh frfFk ls 6 ekg ds Hkhrj Hkhrj mDr Dyse ;kfpdk rRdkyhu fof/k vuqlkj izLrqr ugha dh ,oa rnqijkUr fnukad 14-11-1993 dks eksVj okgu vf/kfu;e] 1988 dh /kkjk 166¼3½ esa lakks/ku gks x;k vkSj mDr lakks/ku ds }kjk Dyse ;kfpdk izLrqr djus dh fe;kn lEcU/kh dkuwu dks lekIr dj fn;k x;k] pwafd fnukad 14-11-1993 dks fd;k x;k lakks/ku Hkwry{kh izHkko ugha j[krk gS bl dkj.k nkosnkj@izfri{kh Øe 1 yxk;r 5 }kjk izLrqr dh xbZ Dyse ;kfpdk fe;knckgj Fkh vkSj iks"k.kh; ugha FkhA vius mDr rdZ ds leFkZu esa mUgksaus U;k;ky; dk /;ku jfoUnzukFk cuke egkjkt cgknwj ¼1½ dh vksj vkdf"kZr fd;k ftlesa fuEu vo/kkj.kk O;Dr dh xbZ gS& "Under Art. 179 of Second Schedule to the Limitation Act, 1877, the period of three years runs from the date of the decree appealed against and not, from the date of the order to dismiss the appeal for want of prosecution. In a case a decree nisi for sale is made in a mortgage suit, the period of limitation is three years from the late of the decree. It cannot be extended by six months, the period given by the decree for redemption. In a case a decree nisi for sale is made in a mortgage suit, the period of limitation is three years from the late of the decree. It cannot be extended by six months, the period given by the decree for redemption. The decree is operative from its date and it is the length of time during which it is operative that the Limitation Act looks to." fo}ku vf/koDrk Jh Hk.Mkjh us vius i{k ds leFkZu esa izhfo dkSafly dk nwljk fu.kZ; jeS;k cuke y{eS;k ¼2½ izLrqr djrs gq, rdZ fn;k fd iqjkus dkuwu ds vUrxZr tks lhek vof/k nh xbZ gS og ipkrorhZ vf/kfu;eksa }kjk lekIr ugha dh tk ldrhA mDr U;kf;d n`"VkUr esa izhfo dkSafly us fuEu vo/kkj.kk O;Dr dh gS%& "Ordinarily a suit would be governed by the law of limitation in force when the suit has been instituted; but if the defendants are able to show that the right of action had become barred under the old Act then the title that they had acquired cannot be defeated by the subsequent Limitation Acts." blh izdkj vk;dj vf/kfu;e dh /kkjk 34 ds izko/kkuksa ds lanHkZ nsrs gq, Jh Hk.Mkjh us vius i{k ds leFkZu esa U;k;ky; dk /;ku ,l-,l- xkMfxy cuke eSllZ yky ,.M dEiuh ¼3½ esa mPpre U;k;ky; }kjk izfrikfnr fl)kUrksa dks vksj vkdf"kZr fd;k vkSj rdZ fn;k fd ipkrorhZ lakks/ku dh Hkwry{kh izHkko ugha fn;k tk ldrkA ekuuh; mPpre U;k;ky; us mDr U;kf;d n`"VkUr esa fuEu vo/kkj.kk O;Dr dh gS%& "Held that the authority of the Income Tax Officer under Sec. 34(1)(b) proviso (iii) prior to its amendment by Sec. 18 Finance Act 1956 having already come to an end, the amending provision will not assist him to commence a proceeding even though at the though at the date when he issued the notice it is within the period by that amending Act." mDr U;kf;d n`"VkUrksa esa izfrikfnr fl)kUrksa ls eSa iw.kZr;k lger gwWa] fdUrq esjs fouez erkuqlkj mDr fu"d"kZ bl izdj.k esa ykxw ugha gksrsA ¼5½- v/khuLFk U;k;ky; ds le{k Dyse ;kfpdk lakksf/kr vf/kfu;e] 1994 ds izHkko esa vkus ds ckn 14-11-1994 ds ipkr~ 28-1-1995 dks izLrqr dh xbZ Fkh vkSj lakksf/kr eksVj ;ku vf/kfu;e esa /kkjk 166¼3½ dks foyksfir dj fn;k x;k gS] tks fe;kn fu/kkZfjr djrh Fkh vkSj Dyse ;kfpdk izLrqr djrs le; eksVj okgu vf/kfu;e ¼lakksf/kr½ izHkkoh gks pqdk Fkk ftlesa Dyse ;kfpdk izLrqr djus dh dksbZ le;kof/k fu/kkZfjr ugha gS rFkk fe;kn dk fcUnw ftl le; Dyse ;kfpdk@okn@izkFkZuk i= vkfn izLrqr fd;k tkrk gS ml le; ns[kk tkrk gS] vr% Dyse ;kfpdk dks le; lhek ls ijs vFkok dkyfrjksfgr ugha ekuk tk ldrk Hkys gh ?kVuk lakksf/kr eksVj;ku vf/kfu;e ds izHkko esa vkus ls iwoZ ?kVh gksA ¼6½- fo}ku vf/koDrk us tks rdZ izLrqr fd;s gS mUgsa izLrqr djrs le; bl rF; dks /;ku esa ugha j[kk gS fd Dyse ;kfpdk 28-1-1995 dks izLrqr dh xbZ Fkh vkSj Dyse ;kfpdk izLrqr djus dh frfFk dks gh ;g ns[kk tkuk gksrk gS fd D;k izLrqr dh xbZ frfFk dks Dyse ;kfpdk le;kof/k esa Fkh vFkok le; lhek ls ijs Fkh o ml le; ;g ugha ns[kk tkrk fd nq?kZVuk fdl frfFk dks ?kVh FkhA bl izdj.k esa ;g vofufpr djuk vko;d ugha gS fd lakksf/kr eksVj okgu vf/kfu;e] 1994 esa iwoZ vf/kfu;e dh /kkjk 166 dh mi/kkjk 3 dks foyksfir djus lEcU/kh izko/kku Hkwry{kh izHkko j[krs gSa vFkok ugha\ mDr lakks/ku djrs le; fof/k ds fuekZrkvksa us ;g vko;d le>k fd eksVjokgu vf/kfu;e ds vUrxZr Dyse ;kfpdk izLrqr djus ds lEcU/k esa le; lhek j[kk tkuk vko;d ugha gSA bl izdkj esjh jk; esa v/khuLFk U;k;ky; us okn fcUnw Øe 4 dk fuLrkj.k lgh rkSj ij fd;k gS vkSj vk{ksfir vknsk ikfjr djus esa ,slh dksbZ voS/kkfudrk ugha gS tks mlds {ks+=kf/kdkj ls ijs dgh tk ldsA ¼7½- ifj.kker% ;g iqujh{k.k ;kfpdk fujLr dh tkrh gSA v/khuLFk U;k;ky; ds vknsk dks iq"V fd;k tkrk gSA